The aim of mastering science: formation of students’ modern system of scientific knowledge about accounting, learning the basics of accounting methodologies and organization of accounting of economic activity, regulation of accounting and reporting in Ukraine.
The task of science: to give students the necessary educational material on methodologies and accounting, using of accounting information for economic analysis and audit, management decisions; establish a basis for the study of sciences "Financial Accounting", "Management accounting", "Audit".
Results of educational: understanding the essence of accounting and historical aspects of its development; application of the principles on which the accounting based; mastering nature of accounting method items (documentation and inventory, assessment and costing, accounts and accounting double entry, balance sheet and reporting); the ability to display in the accounting system key business processes: enterprise creation, delivery, production, sales; compliance with the accounting procedure of registration of business processes; knowledge of the essence and ability to apply basic principles of management accounting; understanding the basics of organization of accounting for the company.
The content of science is revealed in the following subjects: Accounting in the system of economic accounting, its nature and characteristics historically, Accounting in modern entity management system, Subject and method of accounting, Balance sheets, Accounts and accounting double entry, Classification of accounts, Initial observations: records and documentation in accounting, Inventory in accounting, Value measurement of objects in accounting: assessment and calculation, Accounting registration and generalization of accounting data, Accounting process of enterprise creation, formation and changes in equity, Accounting process of the acquisition and use of assets, Accounting of the production process of goods, works and services, Accounting sale of products, works and services, Identification and reflectionof financial results of basic business processes, Basics of financial reporting, Essence and principles of management accounting, International standardization and organization of the national system of accounting and financial reporting in Ukraine, General Principles of organization of accou